Accounting for overheads

Budgeted information relating to two departments in a company for the next period is as follows.
Production Direct Direct Direct Machine
Department overhead material cost labour cost labour hours hours
$ $ $
1 27,000 67,500 13,500 2,700 45,000
2 18,000 36,000 100,000 25,000 300
Individual direct labour employees within each department earn differing rates of pay, according to their skills,grade and experience.
What is the most appropriate production overhead absorption rate for department 1?
A 40% of direct material cost
B 200% of direct labour cost
C $10 per direct labour hour
D $0.60 per machine hour
I have some doubts,why the percentage of direct material cost is not the most appropriate production overhead absorption rate